Nonprofit · EIN 36-3983577
LEMMON AREA CHARITABLE AND ECONOMIC DEVELOPMENT CORPORATION
Tax-exempt · LEMMON, SD 57638
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $276,018 | $306,190 | -$30,172 | $1,070,207 | $2,511 | $1,067,696 |
| December 31, 2023 | 990 | $191,816 | $215,678 | -$23,862 | $1,099,497 | $1,629 | $1,097,868 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $227,227
- of which government grants
- $89,733
- Program service revenue
- $57,589
- Investment income
- $13
- Net rental income
- -$12,311
- Other revenue
- -$8,811
Expenses
- Grants and similar amounts paid
- $88,044
- Compensation of officers, directors and key employees
- $43,200
- Other salaries and wages
- $26,117
- Salaries, compensation and benefits (total)
- $79,191
- Professional fundraising fees
- $0
- Legal fees
- $30
- Accounting fees
- $4,013
- Occupancy
- $26,002
- Travel
- $169
- Depreciation
- $29,808
- Program services (functional)
- $306,190
Balance sheet and other
- Total assets, start of year
- $1,099,497
- Total assets, end of year
- $1,070,207
- Total liabilities, end of year
- $2,511
- Net assets, end of year
- $1,067,696
- Land, buildings and equipment
- $610,216
- Net assets without donor restrictions
- $1,067,696
- Gross receipts
- $311,569
- Employees
- 0
- Year formed
- 1994
- State of legal domicile
- SD
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID JOHNSON | Executive Dir. Trustee or director | 40 | $43,200 |
| CHAD BUMGARTEN | Director Trustee or director | 0 | $0 |
| LYNDSEY WHEELER | Secretary Trustee or director | 0 | $0 |
| JASON LILLICH | Vice President Officer | 0 | $0 |
| RYAN KOHN | President Officer | 0 | $0 |
| JUDY LARSON | Director Officer | 0 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID JOHNSON | Executive Dir. Trustee or director | 40 | $43,200 |
| CHAD BUMGARTEN | Director Trustee or director | 0 | $0 |
| LYNDSEY WHEELER | Secretary Trustee or director | 0 | $0 |
| JASON LILLICH | Vice President Officer | 0 | $0 |
| RYAN KOHN | President Officer | 0 | $0 |
| JUDY LARSON | Director Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 100 3RD ST W, LEMMON, SD 57638-1414
- Signed the 990
- DAVID JOHNSON, Executive Director
- Phone
- (605) 374-5699
- Return prepared by
- Mueller & Associates CPA LLC
Mission
ASSIST IN RAISING THE ECONOMIC AND SOCIAL WELFARE OF LOW-INCOME RESIDENTS, EDUCATION, ECONOMIC GROWTH AND DEVELOPEMENT, AND THE PRESERVATION OF HISTORIC CHARACTER OF LEMMON, SD AND PERKINS COUNTY, SD.
Program accomplishments
- ASSIST IN RAISING THE ECONOMIC AND SOCIAL WELFARE OF LOW-INCOME RESIDENTS,EDUCATION, ECONOMIC GROWTH AND DEVELOPMEN, AND THE PRESERVATION OF HISTORIC CHARACTER OF LEMMON, SD AND PERKINS COUNTY, SDExpenses $306,190
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 36-3983577
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1995
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S31)
- Assets (IRS master file)
- $1,070,207
- Income (IRS master file)
- $311,569
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $276,018 | $306,190 | $1,070,207 | XML |
| 990 | December 2023 | $191,816 | $215,678 | $1,099,497 | XML |
| 990 | December 2022 | $153,216 | $222,270 | $1,123,909 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 36-3983577).
Questions about LEMMON AREA CHARITABLE AND ECONOMIC DEVELOPMENT CORPORATION
- What is the EIN of LEMMON AREA CHARITABLE AND ECONOMIC DEVELOPMENT CORPORATION?
- The employer identification number (EIN) of LEMMON AREA CHARITABLE AND ECONOMIC DEVELOPMENT CORPORATION is 36-3983577.
- Is LEMMON AREA CHARITABLE AND ECONOMIC DEVELOPMENT CORPORATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1995.
- Are donations to LEMMON AREA CHARITABLE AND ECONOMIC DEVELOPMENT CORPORATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LEMMON AREA CHARITABLE AND ECONOMIC DEVELOPMENT CORPORATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LEMMON AREA CHARITABLE AND ECONOMIC DEVELOPMENT CORPORATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LEMMON AREA CHARITABLE AND ECONOMIC DEVELOPMENT CORPORATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who are the officers and directors of LEMMON AREA CHARITABLE AND ECONOMIC DEVELOPMENT CORPORATION?
- The 990 for the year ended December 31, 2024 lists 6 people; 1 received compensation from the organization, the highest $43,200 (DAVID JOHNSON, Executive Dir.).
- How much revenue does LEMMON AREA CHARITABLE AND ECONOMIC DEVELOPMENT CORPORATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $276,018, expenses of $306,190 and total assets of $1,070,207 at year end.
Other nonprofits in LEMMON
- PLACEMAKERS EIN 87-4751092 · last filed 990-N for 2025
- LIVE CENTER INC EIN 46-0346445 · last filed 990 for 2025
- THREE RIVERS MENTAL HEALTH AND CHEMICAL DEPENDENCY CENTER EIN 46-0326071 · last filed 990 for 2025
- NORTHWEST SOUTH DAKOTA REGIONAL LANDFILL ASSOCIATION INC EIN 46-0425339 · last filed 990 for 2024
- LEMMON COUNTRY CLUB INC EIN 46-0270909 · last filed 990 for 2024
- AMERICAN LEGION EIN 46-0231186 · last filed 990 for 2023
- PRAIRIE WEST APARTMENTS INC EIN 87-3163621 · last filed 990 for 2025
- LEMMON EMT ASSOCIATION EIN 46-0340197 · last filed 990-EZ for 2022
All nonprofits in LEMMON · South Dakota · Community improvement and capacity building